تأثیر برنامه درسی پنهان بر اخلاق پژوهش در دانشجویان حسابداری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار حسابداری، دانشگاه جهرم، جهرم، ایران

2 دکتری حسابداری، معاونت توسعه و مدیریت منابع، دانشگاه علوم پزشکی فسا، فسا، ایران

چکیده

هدف پژوهش حاضر، بررسی تأثیر برنامه درسی پنهان بر اخلاق پژوهش در دانشجویان حسابداری است. بی‌اخلاقی در پژوهش می‌تواند ضمن کاهش کیفیت پژوهش‌های دانشگاهی، بی-اعتمادی و خدشه‌دار شدن حیثیت حرفه‌ای را پدید آورد. این پژوهش ازلحاظ هدف کاربردی است که جامعه آن را دانشجویان تحصیلات تکمیلی حسابداری دانشگاه‌های مختلف در سطح کشور تشکیل می‌دهد. برای این منظور با کسب نظر 143 نفر از آنان در سطح کشور به روش تصادفی ساده در سال 1400، این موضوع بررسی شد. بررسی یافته‌ها توسط فن حداقل مربعات جزئی و معادلات ساختاری در نرم‌افزار PLS مورد آزمون قرار گرفت. یافته‌های پژوهش نشان داد که بین برنامه درسی پنهان و اخلاق پژوهش رابطه مثبت و معناداری در سطح 56 درصد وجود دارد. ررسی رابطه باورهای مذهبی و اخلاق پژوهش نیز نشان داد که بین این دو متغیر رابطه مثبت و معناداری در سطح 44 درصد وجود دارد. افزون بر آن، بین سن، جنسیت و اخلاق پژوهش رابطه معناداری مشاهده نشد. یافته کلی این پژوهش بیانگر توجه بیشتر به مقوله اخلاق پژوهش در رشته حسابداری است و لازم است توجه بیشتری به آن صورت گیرد.

کلیدواژه‌ها


عنوان مقاله [English]

The Effect of Hidden Curriculum on Research Ethics in Accounting Students

نویسندگان [English]

  • Alireza Momtazian 1
  • Hossein Rajabdorri 2
1 Assistant Professor, Department of Accounting, Jahrom University, Jahrom, Iran
2 Ph.D. of Accounting, Vice-Chancellor for Management, Development and Resources, Fasa University of Medical Sciences, Fasa, Iran
چکیده [English]

The purpose of this study is to investigate the effect of hidden curriculum on research ethics in accounting students. Immorality in research can reduce the quality of academic research, create mistrust and damage professional reputation. This research is an applied goal in which the community consists of graduate students of accounting from various universities across the country. For this purpose, by obtaining the opinion of 143 of them in the country in a simple random method in 2021, this issue was investigated. Findings were tested by partial least squares technique and structural equations in PLS software. Findings showed that there is a positive and significant relationship between hidden curriculum and research ethics at the level of 56%. Examination of the relationship between religious beliefs and research ethics also showed that there is a positive and significant relationship between these two variables at the level of 44%. In addition, no significant relationship was observed between age, gender and research ethics. The general finding of this research indicates more attention to the category of research ethics in the field of accounting and it is necessary to pay more attention to it.

کلیدواژه‌ها [English]

  • Hidden Curriculum
  • Research Ethics
  • Accounting Students
منابع
پورنقی، رؤیا؛ خسروی، مریم. (1399). شناسایی و دسته‌بندی بداخلاقی‌های علمی دانشجویان (مرور سیستماتیک). اخلاق در علوم و فناوری، ۱۵ (۲): ۳-14.
پیرعلائی، الهه؛ شیخعلی­زاده، محبوب. (1396). بررسی وضعیت رعایت اخلاق پژوهشی اعضای هیئت‌علمی دانشکده­های تربیت‌بدنی و علوم ورزشی دانشگاه­های دولتی شمال غرب کشور. اخلاق زیستی، 7 (24): 55- 67.
جبارزاده، سعید؛ روشنی، هاجر؛ خدایاری، سبیله. (1394). رابطه بین عناصر فرهنگی و عدم تقارن اطلاعاتی در گزارشگری مالی. پژوهش‌های حسابداری مالی و حسابرسی، 7 (27): 125-142.
حجازی، رضوان؛ رجب‌دری، حسین؛ بردبار، مجتبی. (1399). شناسایی عوامل مؤثر بر تمایل به تقلب در مدرسان حسابداری با تأکید بر نظریه مثلث تقلب. پیشرفت‌های حسابداری، 12 (2): 106-132.
خاقانی­زاده، مرتضی؛ فتحی­واجارگاه، کورش. (1387). الگوهای برنامه درسی دانشگاهی. راهبردهای آموزش در علوم پزشکی، 1 (2):10-18.
خزاعی، زهرا. (1390). اخلاق پژوهش مبانی و مسائل. گردآوری‌شده توسط محسن جوادی. تهران: پژوهشگاه علوم انسانی و مطالعات فرهنگی. فصل ششم.
داودی، محمد. (1378). برنامه درسی پنهان. نشریه علوم اجتماعی، روش شناسی علوم انسانی، 39: 92- 94.
رجب­دری، حسین؛ خانی‌ذلان، امیررضا. (1399). بررسی تأثیر پایبندی به باورها و اعتقادهای دینی (تقوا) بر صداقت علمی: بررسی دیدگاه دانشجویان حسابداری. فرهنگ در دانشگاه اسلامی، 10 (36): 475-490.
رجب­دری، حسین؛ روستا­میمندی، اعظم. (1394). بررسی کمی نشریه­های حوزه حسابداری و مالی در کشور. حسابرس، 76: 116- 123.
شریفی، احمدحسین. (1384). اخلاق و پژوهش. پژوهش، 2 (2): 103- 118.
شکاری، عباس؛ رحیمی، حمید؛ غربا، مبینا. (1393). آسیب شناسی تربیت اخلاقی از منظر برنامه درسی پنهان (مورد پژوهش: دانشگاه کاشان). دوفصلنامه مطالعات برنامه درسی آموزش عالی، 5 (9): 124-143.
شیخی، مرداس. (1388). بررسی تربیت شهروندی در برنامه درسی پنهان نظام آموزش متوسطه نظری از معلمان مرد شهر اهواز. پایان­نامه کارشناسی ارشد دانشگاه تربیت‌معلم تهران، دانشکده روانشناسی و علوم تربیتی به راهنمایی دکتر عزیزالله تاجیک­اسمعیلی.
فرهادیان، فریبا؛ توتونچی، مینا؛ چنگیز، طاهره؛ حقانی، فریبا؛ اویس­قرن، شهرام. (1386). مهارت اعضای هیئت‌علمی و نیاز آموزشی آنان در مورد روش‌های تدریس بالینی در دانشگاه علوم پزشکی اصفهان. مجله ایرانی آموزش در علوم پزشکی، 7 (1):109-118.
قورچیان، نادرقلی؛ تن­ساز، فروغ. (1374). سیمای روند تحولات برنامه درسی به‌عنوان یک‌رشته تخصصی. تهران: موسسه پژوهش و برنامه‌ریزی آموزش عالی.
کاظم­پور، احسان؛ حساس­یگانه، یحیی. (1392). رابطه سطح مهارت حسابرسان با حساسیت و قضاوت اخلاقی. پژوهش های تجربی حسابداری،3 (4): 53-70.
مهرام، بهروز؛ ساکتی، پرویز؛ مسعودی، اکبر؛ مهرمحمدی، محمود. (1385). نقش مؤلفه­های برنامه درسی پنهان در هویت علمی دانشجویان مطالعه موردی دانشگاه فردوسی مشهد. مطالعات برنامه درسی، 3 (3): 3- 29.
مهرمحمدی، محمود. (1392). برنامه درسی تربیت‌معلم و الگوی اجرائی مشارکتی آن؛ راهبرد تحولی برای تربیت‌معلم در ایران. نظریه و عمل در برنامه درسی، 1 (1): 5- 26.
مؤمنی، منصور و فعال‌قیومی، علی. (1389). تحلیل‌های آماری با استفاده از SPSS. چاپ دوم. تهران: انتشارات کتاب نو.
ناصری، احمد؛ فتحی، معصومه. (1397). بررسی عوامل موثر بر گرایش دانشجویان ارشد حسابداری به سرقت علمی. پژوهش های تجربی حسابداری، 8 (2): 1-20.
نمازی، محمد؛ رجب­دری، حسین؛ روستامیمندی، اعظم. (1396). بررسی تعداد و تحلیل محتوای مقاله‌های مرتبط با اخلاق حرفه‌ای حسابداری در ایران. پیشرفت‌های حسابداری، 9 (1): 192-226.
Al–Almany, M. (2009). Sahih Muslim. 1st Edition. IslamHouse.com
Association for Medical Education in Europe. (AMEE). (2000). The good teacher is more than a lecturer: The twelve roles of the teacher. Medical Teacher, 22 (4): 334- 347.
Ataie-Ashtiani, B. (2017). Chinese and Iranian scientific publications: fast growth and poor ethics. Science and Engineering Ethics, 23 (1): 317–319.
Balmer, D., Serwint, J.R., Ruzek, S.B., Ludwig, S., Giardino, A.P. (2007). Learning behind the scenes: Perceptions and observations of role modeling in pediatric resident’s continuity experience. Ambul Pediatr, 7 (2): 176-81.
Bandura, A. (1986). Social Foundations of Thought and Action: A Social Cognitive Theory. Englewood Cliffs, Nj: Prenticehall.
Baumsteiger, R., Chenneville, T. and McGuire, J.F. (2013). The roles of religiosity and spirituality in moral reasoning. Ethics & Behavior, 23 (4): 266–277.
Bennett, N., Lockyer, J., Mann, K., Batty, H., LaForet, K., Rethans, J., Silver. I. (2004). Hidden curriculum in continuing medical education. Journal of Continuing Education in the Health Professions, 24 (3):145-52.
Betz, M., O’Connell, L., and J. Shepard. (1989). Gender differences in proclivity for unethical behavior. Journal of Business Ethics, 8, 321-324.
Bretag, T. (2018). Academic integrity. Oxford Research Encyclopedia: Business and Management. Oxford: Oxford University Press. https//doi:10.1093/acrefore-9780190224851-e-147
Caldwell, C. (2010). A ten step–model for academic integrity: A positive approach for business schools. Journal of Business Ethics, 92 (1): 1–13.
Canadian Nurses Association. (2004). Preceptor or Mentor-What’s the Difference? Ottawa: Canadian Nurses Association.
Cruess, S. R., Cruess, R. L., and Steinert, Y. (2008). Role modeling: making the most of a powerful teaching strtegy. British Medical Journal, 336: 718-721.
Davoudi, M. (1999). The hidden curriculum. Journal of Social Sciences, Methodology of Human Sciences, 39: 92-94. (In Persian)
Elliott, T. L., Marquis, L. M., and Neal, C. S. (2013). Business ethics perspectives: Faculty plagiarism and fraud. Journal Bussiness Ethics, 112 (1): 90–99.
Eynon, G., Hill, N.T., and Stevens, K. (1997). Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. Journal of Business Ethics, 16: 1297-1309.
Fahrenwald, N.L., Bassett, S.D., Tschetter, L., Carson, P.P., White, L., and Winterboer, V.J. (2005). Teaching core-nursing values. Journal of Professional Nursing, 21 (1): 46-51.
Farhadian, F., Tutunchi, M., Changiz, T., Haqqani, F., and Oveysgharan, Sh. (2007). Skills of faculty members and their educational needs about clinical teaching methods in Isfahan University of Medical Sciences. Iranian Journal of Medical Education, 7 (1): 109-118. (In Persian)
Farmer, J.B., and Frenn, M. (2009). Teaching excellence: What great teachers teach us? Journal of Professional Nursing, 25 (5): 267-72.
Fornell, C., and Larcker, D. (1981). Evaluating structural equation models with unobservable and measuring error. Journal of High Technology Management Reasearch, 18 (1): 39-50.
Ficklin, F.L., Browne, V.L., Powell, R.C., Carter, J.E. (1988). Faculty and house staff members as role models. Journal of Medical Education, 63 (5): 392- 396.
Fins, J. J., Gentilesco, B. J., Carver, A., List, P., Acres, C. A., Payne, R., and Johnson, C. (2003). Reflective practice and palliative care education: a clerkship responds to the informal and hidden curricula. Academic Medicine, 78 (3): 307- 312.
Garwe, E. C. (2019). Quality assurance agencies: Creating a conducive environment for academic integrity. South African Journal of Science, 115 (11/12): 1–7.
Ghurchian, N., and Tansaz, F. (1994). View the Trend of Curriculum Developments as a Specialized Field. Tehran: Higher Education Research and Planning Institute. (In Persian)
Glover, S.H., Bumpus, M.A., Logan, J.E., and Ciesla, J. (1997). Re-examining the influence of individualvalues on ethical decision making. Journal of Business Ethics, 16 (13): 1319-1329.
Hejazi, R., Rajabdorri, H., and Bordbar, M. (2020). Identifying factors influencing tendency to cheat in accounting by emphasizing fraud triangle theory. Accounting Advances, 12 (2): 106-132. (In Persian)
International Federation of Accountants (IFAC). (2018). Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards). https:// www.ifac.org/system/files/publications/files/IESBA-Handbook-Code-of-Ethics-2018.pdf
Jabarzadeh, S., Roshani, H., and Khodayari, S. (2015). The relationship between cultural elements and information asymmetry in financial reporting. Financial Accounting and Auditing Research, 7 (27): 125-142. (In Persian)
Jooste, C. (2018). The plagiarist on trial – legal perspective on plagiarism. http://blogs.sun.ac.za/ iplaw/2018/08/02/the-plagiarist-on-trial-a-legal-perspective-on-plagiarism/
Kazem Pour, E., and Hassas Yeghaneh, Y. (2013). Relation between auditors ‘expertise and ethical sensitivity and moral judgment. Empirical Research in Accounting, 3(4): 53-70. (In Persian)
Khaghanizadeh, M., and Fathivajargah, K. (2008). University curriculum patterns. Teaching Strategies in Medical Sciences, 1 (2): 10-18. (In Persian)
Khazaei, Z. (2011). Research Ethics Fundamentals and Issues. Compiled by Mohsen Javadi. Tehran: Institute of Humanities and Cultural Studies. Chapter Six. (In Persian)
King, C.G., Guyette, R.W. and Piotrowski, C. (2009). Online exams and cheating: An empirical analysis of business students' views. Journal of Educators Online, 6 (1): 9–17.
Kum–Lung, C., and Teck–Chai, L. (2010). Attitude towards business ethics: examining the influence of religiosity, gender and education levels. International Journal of Marketing Studies, 2 (1): 225–245.
Kuwabara, Y., and Johnson, J. (2009). Mentorship in the Japanese nursing education community. Asian Nurse Research, 3 (2): 81-9.
Lamb, P. D. (2005). Application of the Modeling Role modeling Theory to Mentoring in Nursing: Montana State University. Bozeman, Montana; MSc. Dissertation.
Lumpkin A. (2008). Teachers as role models teaching character and moral virtues. Physics Education, 79 (2): 45- 46.
Lyndsay, R. (2003). Book review of Crisis on Campus: Confronting Academic Misconduct, by Decoo, W. (2002), Cambridge, MIT Press. Studies in Higher Education, 28 (1): 107–114.
Mahram, B., Saketi, P., Masoudi, A., and Mehrmohammadi, M. (2006). The role of hidden curriculum components in the scientific identity of students in a case study of Ferdowsi University of Mashhad. Curriculum Studies, 3 (3): 3- 29. (In Persian)
McCabe, D.L., Dukerich, J.M., and Dutton, J. (1991). Context, values and moral dilemmas: Comparing the choices of business and law school students. Journal of Business Ethics, 10: 951-960.
McCuddy, M.K., and Perry, B. (1996). Selected individual differences and collegians ethical beliefs. Journal of Business Ethics, 15 (3): 261-72.
McNeel, S.P. (1994). College Teaching and Student moral Development. In J. R. Rest and D. Narvaez (Eds.). Moral development in the professions. Hillsdale, NJ: Lawrence Erlbaum: 27-50.
Mehrmohammadi, M. (2013). Teacher training curriculum and its participatory implementation model; A transformation strategy for teacher training in Iran. Journal of Theory and Practice in the Curriculum, 1 (1): 5- 26. (In Persian)
Momeni, M., and Fa`alqayumi, A. (2010). Statistical Aanalysis Using SPSS. second edition. Tehran: New Book Publishing. (In Persian)
Mustapha, R., Hussin, Z., Siraj, S. and Darusalam, G. (2016). Does Islamic religiosity influence the cheating intention among Malaysian Muslim students? A modified theory of planned behavior. International Journal of Academic Research in Business and Social Sciences, 6 (12): 389–406.
Nahar, H. (2019). Academic Malaise among Future Muslim Accountants: Role of Piety. Journal of Islamic Accounting and Business Research, 10 (3): 421- 447.
Namazi, M., Rajabdoory, H., and Roostameymandi, A. (2017). Investigation of the frequency and content analysis of the articles relating to accounting professional ethics in Iran. Accounting Advances, 9 (1): 192-226. (In Persian)
Nasseri, A., and Fathi, M. (2018). Plagiarism among Accounting Postgraduate Students. Empirical Research in Accounting, 8(2): 1-20. (In Persian)
Nugent, K.E., Childs, G., Jones, R., and Cook, P. (2004). A mentorship model for the retention of minority students. Nursing Outlook, 52 (2): 89-94.
Perry, R. N. (2009). Role modeling excellence in clinical nursing practice. Nurse Education in Practice, 9 (1): 36-44.
Pike, T., and O'Donnell, V. (2010). The impact of clinical simulation on learner self-efficacy in pre-registration nursing education. Nurse Education Today, 30 (5): 405-10.
Piralaee, E., and Sheykhalizadeh, M. (2017). Assessing the status of research ethics of faculty members of the faculties of physical education and sports sciences of public universities in the northwest of the country. Bioethics, 7 (24): 55- 67. (In Persian)
Pournaghi, R., and Khosravi, M. (2020). Identifying and classifying students' academic misconducts (Systematic review). Ethics in science and Technology, 15 (2): 3-14. (In Persian)
Powell, L., and Singh, N. (2016). An integrated academic literacy approach to improving students’ understanding of plagiarism in an accounting course. Accounting Education, 25 (1): 14–34.
Rajabdorri, H., and Khanizalan, A. (2020). Studying the effects of adherence to religious beliefs (Piety) on scientific integrity: Reviewing the viewpoint of accounting students. 10 (36): 475-490. (In Persian)
Rajabdorri, H., and Roostameymandi, A. (2015). Quantitative review of accounting and financial publications in the country. Auditor, 76: 116-123. (In Persian)
Rama, S. (2011). Professor's performance for effective teaching (Kosovo case). Procedia Social and Behavioral Sciences, 12: 117-21.
Ramdani, Z. (2018). Construction of academic integrity scale. International Journal of Research Studies in Psychology, 7 (1): 87–97.
Reyneke, Y., Shuttleworth, C. C., and Visagie, G. (2021) Pivot to online in a post-COVID-19 world: critically applying BSCS 5E to enhance plagiarism awareness of accounting students. Accounting Education, 30 (1): 1-21.
Roxas, M.L., and Stoneback, J.Y. (2004). The importance of gender across cultures in ethical decision-making. Journal of Business Ethics, 50 (2): 149-65.
Ruegger, D., and King, E. (1992). A study of the effect of age and gender upon student business ethics. Journal of Business Ethics, 11: 179-186.
Santoso, A., and Cahaya, F. (2019). Factors influencing plagiarism by accounting lecturers. Accounting Education, 28 (4): 401- 425.
Sharifi, A. (2004). Ethics and research. Research, 2 (2): 103-118. (In Persian)
Sheikhi, M. (2009). A study of Citizenship Education in the Hidden Curriculum of the Theoretical Secondary Education System of Male Teachers in Ahvaz. Master Thesis of Tehran Teacher Training University, Faculty of Psychology and Educational Sciences under the guidance of Dr. Azizullah Tajik Ismaili. (In Persian)
Shekari, A., Rahimi, H., and Garba, M. (2013). Pathology of moral education from the perspective of hidden curriculum (research case: Kashan University). Bi-Quarterly Journal of Higher Education Curriculum Studies, 5 (9): 124-143. (In Persian)
Sidani, Y., Zbib, I., Rawwas, M., and Moussawer, T. (2009). Gender, age, and ethical sensitivity: the case ofLebanese workers. Gender in Management: An International Journal, 24 (3): 211-227.
Siddiqui, A. (1997). Ethics in Islam: key concepts and contemporary challenges. Journal of Moral Education, 26 (4): 423–431.
Singh, S., and Remenyi, D. (2016). Plagiarism and ghostwriting: The rise in academic misconduct South African Journal of Science, 112 (5/6): 1–7.
Suhaiza, I., and Salwa–Hana, Y. (2016). Cheating behavior among accounting students: some Malaysian evidence. Accounting Research Journal, 29 (1): 20–33.
Suryono, I. A. (2011). Pelanggaran etika jurnal penulisan dan plagiarisme: Bagaimana menanggulanginya. The Medical Journal of Indonesia, 61 (5): 193–194.
Tronto, J.C. (1993). Moral Boundaries: Apolitical Argument for an Ethic of Care. Routledge. New York, NY.
Twentyman, M., Eaton, E., and Henderson, A. (2006). Enhancing support for nursing students in the clinical setting. Nursing Times, 102 (14): 35- 37.
Walther, L. (2020). The accounting profession and careers. Chapter 1: Welcome to the world of accounting. https://www.principlesofaccounting.com/chapter-1/accounting-profession/
Wells, J.N., and Cagle, C.S. (2009). Preparation and participation of undergraduate students to inform culturally sensitive research. Nurse Education Today, 29 (5): 505- 509.
Wetzels, M., Schroder, C., and Van Oppen. (2009). Using PLS path modeling for assessing hierarchical construct models: Guidelines and empirical illustration. Management Information Systems Quarterly, 33(1): 177-95.
Winrow, B. (2016). Do perceptions of the utility of ethics affect academic cheating? Journal of Accounting Education, 37 (December): 1–12.
Wright, S.M., and Carrese, J.A. (2002). Excellence in role modeling: Insight and perspectives from the pros. Canadian Medical Association Journal, 167 (6): 638-43.